Tax Rules: Final: 5703-9
5703-9-38 Photostats and blue prints
A person engaged in producing by photostating, blueprinting,
Ozaliding, and other similar processes, copies of documents,
drawings, photographs, prints, and like items, and
transferring the copies so produced for a price charged to
customers, is a vendor. Such transfers meet the statutory
definition of "sale" and constitute "selling". Hence, a
person engaged in the business of making such sales at retail
must procure a vendor's license and collect the proper amount
of tax with respect to each transaction or obtain from the
consumer a properly executed certificate of exemption in the
event the tax does not apply.
Effective: 3-16-55 as TX-15-26
Promulgated under: 5703.14